30It should be recalled, as a preliminary point, that for VAT purposes every supply must normally be regarded as distinct and independent, as follows from the second subparagraph of Article 1(2) of the VAT Directive (judgments in Field Fisher Waterhouse, C‑392/11, EU:C:2012:597, paragraph 14, and BGŻ Leasing, C‑224/11, EU:C:2013:15, paragraph 29).
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